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SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION (Tables)
 6 Months Ended
Jun. 30, 2024
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]  
Schedule of Prepaid and Other Current Assets
The following table summarizes Prepaid expenses and other current assets as of June 30, 2024 and December 31, 2023 (in thousands):
June 30, 2024December 31, 2023
Prepaid expenses$13,103 $9,799 
Income taxes receivable3,148 5,349 
Deferred cloud implementation costs, net (1)
1,862 14,627 
Restricted cash (2)
28,365 26,075 
Other5,129 7,797 
Total prepaid expenses and other current assets$51,607 $63,647 
(1) The decrease in Deferred cloud implementation costs, net relates to amortization.
(2) Primarily consists of cash collateral related to our letters of credit. See Note 5, Financing Arrangements for additional information.
Schedule of Other Non-Current Assets
The following table summarizes Other non-current assets as of June 30, 2024 and December 31, 2023 (in thousands):
June 30, 2024December 31, 2023
Deferred contract acquisition costs, net
$2,734 $2,940 
Other2,725 3,155 
Total other non-current assets$5,459 $6,095 
Schedule of Accrued Expenses and Other Current Liabilities
The following table summarizes Accrued expenses and other current liabilities as of June 30, 2024 and December 31, 2023 (in thousands):
June 30, 2024December 31, 2023
Refund reserve$4,544 $4,445 
Compensation and benefits12,752 10,717 
Accrued marketing16,703 8,771 
Customer credits24,757 26,595 
Operating lease obligations
4,324 7,121 
Income taxes payable
6,506 1,072 
Foreign VAT assessments (1)
4,092 — 
Accrued consulting and professional fees
3,744 4,295 
Other28,657 38,923 
Total accrued expenses and other current liabilities$106,079 $101,939 
(1) See Note 6, Commitments and Contingencies, for additional information.
Schedule of Other Non-current Liabilities
The following table summarizes Other non-current liabilities as of June 30, 2024 and December 31, 2023 (in thousands):
June 30, 2024December 31, 2023
Contingent income tax liabilities$10,556 $9,373 
Deferred income taxes2,506 2,525 
Other1,159 1,364 
Total other non-current liabilities$14,221 $13,262 
Schedule of Other Income (Expense)
The following table summarizes Other income (expense), net for the three and six months ended June 30, 2024 and 2023 (in thousands):
Three Months Ended June 30, Six Months Ended June 30,
2024202320242023
Interest income$1,289 $4,276 $2,331 $8,747 
Interest expense(1,917)(5,494)(3,926)(11,115)
Foreign currency gains (losses), net and other(3,855)(3,587)(15,570)633 
Total other income (expense), net
$(4,483)$(4,805)$(17,165)$(1,735)